Mandatory greenhouse gas reporting
Produced in partnership with CLT Envirolaw
Mandatory greenhouse gas reporting

The following Environment guidance note Produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Mandatory greenhouse gas reporting
  • Brexit impact
  • Mandatory GHG reporting by quoted companies
  • Mandatory energy and carbon reporting for large unquoted companies and large LLPs
  • GHG reporting requirements for the public sector
  • GHG regulatory reporting requirements
  • US Securities and Exchange Commission

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements depends on:

  1. the size and nature of the organisation

  2. whether it is a UK company

  3. the amount of energy the organisation consumes

Even where a company is not required to report on its GHG emissions, chapter 2 of the Environmental reporting guidelines, including streamlined energy and carbon reporting guidance (the Guidelines) recommends that companies report on their emissions voluntarily. For voluntary GHG reporting information see Practice Note: Voluntary greenhouse gas reporting.

Brexit impact

As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. This has an impact on this content.

For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

Mandatory GHG reporting by quoted companies

From 1 October 2013, the directors of a quoted company must report the company’s annual GHG emissions in the directors’ report.

The Climate Change Act 2008, s 85 required the Secretary of State to make regulations under section 416(4) of the Companies Act 2006 (CA 2006) requiring the directors' report to